Willemse, Leonard Christian; Van Schalkwyk, C. J. - 2010
.Franchisees are confronted with the question on how to treat the payment of the franchisefees for income tax purposes when they … calculate their income tax liability for a specificyear of assessment. The income tax treatment of the once-off lump sum … and describe the once-off fee is often vague and requiresfurther interpretation. This encumbers the correct income tax …
